Question 1

Does the government charge a fee for GST registration?

Accepted Answer

Every employer paying salary/wages above the exempt slab must register (PTRC) and deduct/remit profession tax; persons in a profession/trade above the exempt slab must enrol (PTEC). Threshold: Employers with employees earning above the exempt monthly salary slab must hold a PTRC and deduct and remit; the employer also enrols in its own right (PTEC) under Schedule I entry 10, graded by head-count. Fee basis: no separate fee for PTRC registration or PTEC enrolment beyond the tax itself. The employer's own annual PTEC liability is set by Schedule I entry 10(1), graded by head-count and by whether the establishment sits in an area to which the Bombay Shops and Establishments Act, 1948 applied Slabs: Employer PTEC, establishment inside a Bombay Shops & Establishments Act area: no employee employed — INR 1000; Employer PTEC, establishment inside a Bombay Shops & Establishments Act area: not exceeding two employees — INR 2000; Employer PTEC, establishment inside a Bombay Shops & Establishments Act area: more than two employees — INR 2500; Employer PTEC, establishment outside a Bombay Shops & Establishments Act area: no employee employed — INR 500; Employer PTEC, establishment outside a Bombay Shops & Establishments Act area: not exceeding two employees — INR 1000; Employer PTEC, establishment outside a Bombay Shops & Establishments Act area: more than two employees — INR 2500; Occupiers of factories as defined in the Factories Act, 1948 not covered by entry 8 — INR 2500; Directors (other than government nominees) of companies registered under the Companies Act, excluding directors of companies whose registered offices are outside Maharashtra and who do not reside in Maharashtra — INR 2500; Legal, medical, technical and professional consultants (architects, engineers, tax consultants, chartered accountants, actuaries, management consultants) — INR 2500 Statute: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 The employer's own enrolment amounts (Schedule I entry 10) were read directly off the department's PT Rate Schedule PDF on mahagst.gov.in. The schedule prescribes no fee for obtaining the PTRC or PTEC itself; the amounts above are the annual tax, not a registration charge. Further entries for dealers, transport-permit holders, liquor vendors, coaching classes and others run from Rs 750 to Rs 2,500 per annum and are not all reproduced here.

Question 2

GST Registration

Accepted Answer

Get a GSTIN so you can charge GST and claim input credit.

Question 3

Documents required for GST Registration

Accepted Answer

Photograph of the signatory - for a Company, the Managing Director or the Authorised Person; for an LLP or partnership firm, the Managing / Authorised / Designated Partners (personal details of all partners, photographs of ten including the Managing Partner); for a proprietary concern, the proprietor; for an HUF, the Karta; for a trust, the Managing Trustee (CGST Rules 2017, rule 8, read with the 'List of documents to be uploaded' annexed to FORM GST REG-01, item 1); Constitution of Business - Partnership Deed for a partnership firm; Registration Certificate / Proof of Constitution for a society, trust, club, government department, association of persons or body of individuals, local authority, statutory body and others (CGST Rules 2017, rule 8, read with FORM GST REG-01, 'List of documents to be uploaded', item 2); Proof of Principal Place of Business - own premises: any document supporting ownership such as the latest Property Tax Receipt, Municipal Khata copy or copy of the Electricity Bill. Rented or leased premises: a copy of the valid Rent / Lease Agreement together with one of those ownership documents in the lessor's name. Premises covered by neither: a copy of the Consent Letter with an ownership document of the consenter (Municipal Khata copy or Electricity Bill copy) - the same applies to shared properties. Rented/leased premises where the agreement is not available: an affidavit to that effect together with a document supporting possession, such as a copy of the Electricity Bill. SEZ: the necessary documents/certificates issued by the Government of India (CGST Rules 2017, rule 8, read with FORM GST REG-01, 'List of documents to be uploaded', item 3(a) to (e)); Bank Account Related Proof, where details of such account are furnished - scanned copy of the first page of the bank passbook, or the relevant page of the bank statement, or a scanned copy of a cancelled cheque containing the name of the proprietor or business entity, bank account number, MICR, IFSC and branch details including code (CGST Rules 2017, rule 8, read with FORM GST REG-01, 'List of documents to be uploaded', item 4); Authorisation Form - for each Authorised Signatory, an authorisation or copy of the resolution of the Managing Committee or Board of Directors, in the declaration format set out in the form, signed by the proprietor / all partners / Karta / Managing Directors and whole-time Directors / members of the Managing Committee / Board of Trustees, together with the signatory's acceptance (CGST Rules 2017, rule 8, read with FORM GST REG-01, 'List of documents to be uploaded', item 5, and 'Instructions for submission of Application for Registration', instruction 3)

Does the government charge a fee for GST registration?

Professional Tax Registration — Maharashtra

GST Registration

Documents required for GST Registration

Professional Tax Registration — Karnataka

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